Hugh Tama CPA*

Hugh Tama a Partner in the Firm's San Francisco office and a member of its National Retail/Consumer Products Industry Group. He provides audit services,
financial reporting and strategic business consulting for closely-held and emerging businesses. His services to these clients include succession planning,
executive incentive plans, exit strategies, ESOP's financing, non-qualified compensation plans, and mergers and acquisitions consulting. Mr. Tama also
has extensive experience working with clients on a range of mergers and acquisitions projects.

Mr. Tama has a uniquely refined and comprehensive expertise in automotive dealer advertising groups and international business consulting. In addition‚
he has served as a board member and advisor to both private and public companies.

Mr. Tama joined the Firm in 1995 when the regional accounting practice where he served as Managing Partner merged with Marcum. He began his career at a
“Big 8” national accounting firm.

The 2016 Marcum Workplace Challenge raised a record $115,000 for four Long Island charities and the New York State Parks Department. To date, the annual run-walk for charity has raised more than $700,000. This year's check presentation took place on Giving Tuesday, November 29.

Marcum LLP is one of the largest independent public accounting and advisory services firms in the nation, with offices in major
business markets throughout the U.S., as well as Grand Cayman, China and Ireland.